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City of Troy – Budget Review (B19-5-8)
… is settled in 2020. The City’s proposed budget includes a tax levy of $26,304,399. Key Recommendations City officials … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… audit period, the County distributed nearly $74.3 million in sales tax revenue to the Town. Audit Summary Town … that, if implemented, will improve the Town’s process in properly budgeting for and allocating sales tax revenue. Except as specified in Appendix C, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… IMPORTANT: Electing coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your … an election form, we strongly recommend you speak with a NYSLRS representative to discuss the impact of changing …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOther Bulletin No. 73
… the implementation of payment processing on the October cycle beginning October 2023. Prior to now, SCF had elected … on a preferred list on 09/30/2023 becomes eligible if they return to the payroll or are appointed to an eligible … retirement contributions, garnishments and federal levies. Tax Information: The LLS payment is supplemental taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilOpinion 98-5
… proceedings. Based on the foregoing, the submission of a voucher to a county social services department for payment of … recipient would constitute a "contract" because the voucher is a claim, account or demand against the county (see … Municipal Law 1 . The county, however, should review its code of ethics to ascertain whether it contains any pertinent …
https://www.osc.ny.gov/legal-opinions/opinion-98-5State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. School Districts - … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… states and communities vulnerable to extreme weather and flooding. Since 1998, federal assistance to New York provided … including thunderstorm-related damaging wind and flash flooding, are also increasing. Since 1998 there have been an … to protect infrastructure from floods. Through August 2025, $129.7 million in restoration and flood risk reduction …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyConflicts of Interest of Municipal Officers and Employees
… your actions and interests must be above reproach. This brochure is intended to help you better understand New … benefit as a result of a contract with your municipality. This is a factual determination. You are also deemed to have … of the governing board or body has a prohibited interest. This exception applies only when: The member of the governing …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesDiNapoli Releases Bond Calendar for the Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … $3.02 billion, including $1.45 billion scheduled for this month, $75 million scheduled for August and $1.5 … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … for the planned sale of obligations for the state, New York City, and their major public authorities during the first quarter of 2015. The proposed new issuances total approximately $2.44 billion, including …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… York State Police Superintendent Steven G. James said, “This arrest is the culmination of a wide-range investigation … in Stratford Town Court on Dec. 3. The charges filed in this case are merely accusations and the defendant is …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding access … budget gaps. Actions by Congress may also have a large impact on the state’s finances in the months ahead, and may …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 91-54
… This opinion represents the views of the Office of the State … and that a municipal corporation may exercise authority in this area only if it has been expressly delegated to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-54DiNapoli: Central NY Village Official Stole More Than $100K
… counts of grand larceny and falsifying business records. “This individual brazenly ripped off more than $100,000 from … going as far as doubling her own salary without detection. This employee took full advantage of a system lacking proper … of checks to herself or to pay her personal obligations. This included $52,000 in voucher payments and $49,000 in …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… State Comptroller Thomas P. DiNapoli announced the indictment of a 53-year-old Texas woman for allegedly … office. “Christy Gibson went to great lengths to cover up the death of an acquaintance to line her own pockets,” DiNapoli said. “Thanks to the work of my investigators and law enforcement in Texas, …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsState Agencies Bulletin No. 2010
State Agencies Bulletin No 2010
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021State Comptroller DiNapoli Releases State Audits
… for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80) DOH has an effective … three vouchers totaling $350,000 payable to Trivision for services previously paid for and for services never performed. This includes $330,200 for …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and effectively." Bethpage Fire District – Credit Card and Travel Expenditures (Nassau County) The board needs to improve its policies and procedures over credit card use and travel related expenditures to ensure that all … supported and for necessary district purposes. Credit card charges totaling $32,860 were either not adequately …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… and effectively." Bethpage Fire District – Credit Card and Travel Expenditures (Nassau County) The board needs to improve its policies and procedures over credit card use and travel related expenditures to ensure that all … supported and for necessary district purposes. Credit card charges totaling $32,860 were either not adequately …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… which received 24.9% of the total, followed by Breast Cancer Research and Education (8.9%) and Food Banks (7.9%). … showed disbursements. Of these, only the funds for Breast Cancer Research and Education and Alzheimer's Disease Support …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-most